Governing Body of Ideal College of Arts & Sciences, Kakinada V. The Income-tax Officer, TDS, Rajahmundry

ITA 469/VIZ/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1111 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 17-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: G V S S PRASADAR

Judgement Text

ITA NO.469/VIZAG/2013 GOVERNING BODY OF IDEAL COLLEGE OF ART & SCIENCES, KAKINADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.469/VIZAG/2013 ( / ASSESSMENT YEAR: 2007-08) GOVERNING BODY OF IDEAL COLLEGE OF ART & SCIENCES, KAKINADA VS. ITO(TDS), RAJAHMUNDRY [PAN: AAATG5750H ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.S.S. PRASAD,AR / RESPONDENT BY : SHRI M.K. SETHI, DR / DATE OF HEARING : 16.06.2016 / DATE OF PRONOUNCEMENT : 16.06.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-11, MUMBAI, CAMP OFFICE AT VISAKHAPATNAM DAT ED 18.3.2013 FOR THE ASSESSMENT YEAR 2007-08. ITA NO.469/VIZAG/2013 GOVERNING BODY OF IDEAL COLLEGE OF ART & SCIENCES, KAKINADA 2 2. WHEN THIS APPEAL IS CALLED FOR HEARING, THE LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT BEFORE THE LD. CIT(A), HE SOUGHT AN ADJOURNMENT THROUGH A TELEGRAM. THE LD. CIT(A) WIT HOUT GRANTING THE ADJOURNMENT PASSED AN EX-PARTE ORDER AND PRAYED THA T ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTAN TIATE HIS CASE BEFORE THE LD. CIT(A). 3. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED A NY OBJECTION. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL ON MERITS THOUGH THE ASSESSEE SOUGHT ADJOURNMENT THROUGH A TELEGRAM. IN THE INTE REST OF JUSTICE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CI T(A). ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DI RECT THE LD. CIT(A) TO GIVE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSE E AND DECIDE IN ACCORDANCE WITH LAW. ITA NO.469/VIZAG/2013 GOVERNING BODY OF IDEAL COLLEGE OF ART & SCIENCES, KAKINADA 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16 TH JUN16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 16.6.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT GOVERNING BODY OF IDEAL COLLEGE O F ARTS & SCIENCES, KAKINADA 2. / THE RESPONDENT THE ITO(TDS), RAJAHMUNDRY 3. ) / THE CIT(TDS), HYDERABAD 4. THE CIT, RAJAHMUNDRY 5. THE PRINCIPAL CIT-2, VISAKHAPATNAM 6. ) ( ) / THE CIT(A)-11, MUMBAI, CAMP VISAKHAPATNAM 7. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 8 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM